Whitney, Richard A.

Todd Luoma is an Of Counsel Attorney with the firm who has almost 30 years of experience in tax controversy matters working first as a Trial Attorney at the U.S. Department of Justice, Tax Division followed by his career in private practice representing individuals and businesses in state and federal tax controversy matters at all administrative and judicial levels.

Todd earned his bachelor's degree at Ohio State University where he was elected to Phi Kappa Phi Honor Society, and received his Juris Doctorate degree at Catholic University of America where he focused on international law and related topics and served as a member of the International Law Jessup Cup team.  While working as a law clerk at the U.S. Tax Court, serving as an Attorney-Advisor to the Honorable Stephen J. Swift, Todd obtained his Master of Laws in Taxation from Georgetown University.

At the U. S. Department of Justice, Tax Division, Todd had a high level of responsibility litigating cases brought both by, and against the Internal Revenue Service, as well as litigating cases in bankruptcy court and in state courts.

Following his government service, Todd used his expertise in representing individuals and businesses in matters before the Internal Revenue Service and each of the California state taxing agencies (Franchise Tax Board, State Board of Equalization and Employment Development Department). Todd has represented clients in and tried cases before the United States Tax Court, the United States Court of Federal Claims, the United States District Courts and the United States Bankruptcy Courts. Todd has also represented clients on state tax issues in and tried cases before the Superior and Appellate Courts of California as well as before Administrative Law Judges at the California Unemployment Insurance Appeals Board. He has also represented taxpayers in the Appellate Courts of California.

Todd has a significant amount of experience teaching a variety of tax subjects. He has taught the following subjects in the graduate tax program at Golden Gate University: tax procedure; tax issues in bankruptcy; sales and use taxes; multistate taxation of corporations; and tax research. Todd also taught corporate reorganizations at McGeorge School of Law. He has lectured extensively to attorney and accountant professional organizations on topics including tax issues in bankruptcy; employment taxes; Tax Court litigation; and other related topics.

Additionally, Todd has served as a mediator in business disputes concerning federal and state tax matters.